Western Australian Consolidated Acts Western Australian Consolidated Acts (1) In this
section —
disabled person means a person who —
(a) is
qualified for a disability support pension under the Social
Security Act 1991 (Commonwealth) Part 2.3 (whether or not the person
receives that pension); or
(b) is
under 16 years of age and is cared for by a parent or guardian, within
the meaning given in the Social Security Act 1991 (Commonwealth), who is
qualified for a carer payment under Part 2.5 of that Act in respect of
that care (whether or not the person receives that payment).
(2) Private
residential property is exempt for an assessment year if at midnight on
30 June in the financial year before the assessment year —
(a) a
disabled person uses the property as his or her primary residence; and
(b) it
is owned by one or more individuals, at least one of whom is related to the
disabled person.
(3) For the purposes
of subsection (2)(b) —
(a) the
following persons are related to a disabled person —
(i)
a parent or grandparent of the disabled person;
(ii)
a brother or sister of the disabled person;
and
(b) an
illegitimate person is to be treated as the legitimate child of that
person’s parents; and
(c) it
is irrelevant whether a relationship is of the whole or half-blood, or whether
it is a natural relationship or a relationship established under a written
law.
[(4)-(6) deleted]
(7) If —
(a) land
was exempt under this section on 30 June in the financial year before the
year referred to in paragraph (b); and
(b) on
30 June in the financial year before the assessment year there is not at
least one disabled person related to an owner using the property as his or her
primary residence,
the owner must notify
the Commissioner to that effect within 3 months after 30 June in the
financial year before the assessment year.
Penalty: $5 000.
[Section 26A inserted by No. 31 of 2006
s. 29; amended by No. 30 of 2008 s. 14.]